Renewal of recognition: exchange granted one-year renewal subject to Settlement Guarantee Fund approval and inspection compliance.
The Securities Contracts (Regulation) Act recognition of Gauhati Stock Exchange Limited is renewed for one year from 1 May 2004 to 30 April 2005, subject to conditions: the Exchange shall commence trading only after obtaining final SEBI approval for establishment of a Settlement Guarantee Fund and shall comply with the observations in the inspection report of 23-24 March 2004 communicated on 8 April 2004.

Anti-dumping duty on Oxo-alcohols maintained, with specified duty differentials applied against landed value for targeted origins.
The Central Government continues imposition of anti-dumping duty on Oxo-alcohols based on designated authority findings of exports below normal value causing material injury; duty is calculated as the difference between specified foreign currency amounts per unit and the landed value, applied according to the Table linking products, origin/exporting countries, producers/exporters and units, payable in Indian currency with exchange rates determined by government notification and the bill of entry date as the relevant date.

Appointment of Adjudicating Commissioner: authorized to adjudicate a specified DRI show cause notice under Customs Act powers.
The Central Board of Excise and Customs, exercising powers under the Customs Act, designates the Commissioner of Customs (Export), Air Cargo, New Delhi to act as Commissioner of Customs for Kandla and Jamnagar solely to adjudicate matters arising from a specified show cause notice issued by the Directorate of Revenue Intelligence in relation to M/s. Chabra Industries, thereby creating a common adjudicating authority limited to that notice.

Adjudicating Authority appointment: Central Board designates Export Commissioner to adjudicate DRI show cause notice against M/s Bonita Industries.
The Central Board of Excise and Customs appoints the Commissioner of Customs (Export), Air Cargo, New Delhi to act as Commissioner of Customs for Kandla and Jamnagar for the limited purpose of adjudicating matters arising from a specific show cause notice issued by the Directorate of Revenue Intelligence, Delhi Zonal Unit concerning M/s Bonita Industries, pursuant to the powers conferred by sub section (1) of section 4 of the Customs Act, 1962.

Appointment of Commissioner of Customs to adjudicate specified show cause notices under section 4(1) of the Customs Act.
Under sub section (1) of section 4 of the Customs Act, the Central Board of Excise and Customs appoints the Commissioner of Customs (Export), Air Cargo, New Delhi to act as Commissioner of Customs at Kandla and as Commissioner of Customs, Chennai Air Cargo and Chennai Sea Port for the purpose of adjudicating show cause notices issued to M/s. Unicorn Industries and others by the Directorate of Revenue Intelligence.

Adjudicating authority appointment: Commissioner authorised to hear specified customs show-cause notices concerning an export firm.
The Central Board of Excise and Customs, under section 4(1) of the Customs Act, 1962, appoints the Commissioner of Customs, Custom House, Kandla to act as Commissioner of Customs for Nhava Sheva, Jamnagar and Goa for the purpose of adjudicating matters arising from a show-cause notice issued by the Directorate of Revenue Intelligence, Ahmedabad, concerning M/s. Subhalaxmi Exports and others.

Deduction for new convention centres requires prescribed facilities and audit compliance, affecting eligibility and tax deduction claims.
The rules prescribe eligibility and compliance conditions for claiming a deduction under section 80-IB for new convention centres, setting minimum plinth areas, seating capacities and required numbers of halls by town size, mandatory facilities (conference/seminar halls, auditoriums, exhibition halls, modern audio visual systems, air conditioned documentation centre with communications and office equipment, and parking) and conformity with local building, fire and safety regulations; they also require an auditor's report in Form No. 10CCBB and, in the first year, construction and completion approvals from municipal/town planning authorities.

Research exemption approval requires separate research accounts, annual DSIR return and submission of audited research accounts.
Approval under clause (ii) of section 35(1) is granted to Manovikas Kendra Rehabilitation and Research Institute for the Handicapped as an Institution, subject to maintaining separate books for research, filing an annual return of scientific research activities to the Secretary, DSIR by 31st May, and submitting by 31st October each year audited annual accounts and audited income & expenditure accounts for the research activities to the DGIT (Exemption), Secretary DSIR, and the Commissioner/Director of Income-tax (Exemptions), in addition to the income-tax return.

Approval under section 35(1)(ii) research exemption: institution must maintain research accounts and meet annual reporting deadlines.
Approval under section 35(1)(ii) for The Foundation for Medical Research is conditional on maintaining separate books for research, filing an annual scientific research return with the Secretary, Department of Scientific & Industrial Research by 31 May each year, and submitting audited annual accounts and an audited Income & Expenditure Account for research activities to the Director General of Income Tax (Exemption), the Secretary, DSIR, and the Commissioner/Director of Income Tax (Exemptions) by 31 October each year, in addition to filing the return of income. The separate-books requirement is waived for entities categorized as "Association."

Exemption under Section 35AC: scheme specified for hospital construction and project cost ceiling increased accordingly.
Exemption under section 35AC is specified for the construction and operation of a hospital complex at Modasa by Sevasangh Sarvajanik Hospital Trust; the Central Government, following a recommendation under rule 11M(5), amends the earlier notification to increase the maximum allowable project cost while retaining the corpus fund component and confirms the scheme remains specified under the powers of sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961.

Exemption under section 35AC: project specified for extended eligibility by trust; corpus donations permitted only.
Central Government specified the Running of Omayal Achi Community Health Centre at Arakambakkam, executed by Mr. Omayal Achi Mr. Arunachalam Trust, as an eligible project under section 35AC for a further three years commencing in the financial year 2003-2004, following a National Committee recommendation under the Income-tax Rules; the Committee permitted the Trust to raise donations solely for a corpus fund.

Income tax exemption extended for designated social welfare project, preserving donor tax benefits and continued eligibility.
Central Government specified that expenditures on construction, equipment, vehicles and running of Sant Ranchhoddasji Bapu Eye Hospital at Vansda by Dhanvantri, Shaker Falia qualify as an eligible project for Income-tax exemption; after the National Committee found the project properly executed and recommended continuation under the Income-tax Rules, the Government issued a notification extending the project's eligibility for a further period commencing from the stated financial year, noting the estimated cost including a corpus fund.

Exemption under section 35AC: Medical relief project specified and project cost amended to maintain eligibility.
The Central Government, under the Explanation to section 35AC, specifies the Medical Relief Project at Ahmedabad by Dardiono Rahat Fund as an eligible scheme and amends the earlier notification to substitute the earlier maximum allowed project cost with a revised higher amount in the notification table following a recommendation of the National Committee for the Promotion of Social and Economic Welfare.

Exemption under section 35AC extended for a charitable medical institute following regulatory recommendation and compliance.
The Central Government specifies the scheme of running and maintenance of Sri Sathya Sai Institute of Higher Medical Sciences by Shri Sathyasai Medical Trust as an eligible project under section 35AC, extending the prior three year specification for a further three years commencing with financial year 2004-2005, following a recommendation under sub rule (5) of rule 11M of the Income tax Rules that the project is properly executed.

Rescission of anti-dumping duty notification removes prior trade restrictions on imported plastic ophthalmic lenses from specified origins.
The Central Government, invoking powers under the Customs Tariff Act and the rules for identification, assessment and collection of anti-dumping duty, rescinds Notification No. 139/2003-Customs concerning anti-dumping duty on plastic ophthalmic lenses originating in, or exported from, China PR and Taiwan, except as regards actions done or omitted before such rescission.

Anti-dumping duty on plastic ophthalmic lenses imposed, applying to imports from specified countries and covering provisional and definitive periods.
The Central Government, relying on the designated authority's findings of dumping and material injury, imposes anti-dumping duty on corrective plastic ophthalmic lenses (excluding plano coloured lenses) under tariff item 9001 50 00 originating in or exported from the subject countries. The duty is calculated as a percentage of the CIF export price to India, payable in Indian currency, applies from the date of provisional imposition and specifies an exchange-rate rule for duty calculation.

Tariff value amendment fixes customs unit values for imports, including brass scrap, under Customs Act authority.
Amendment substitutes the Table in Notification No. 36/2001-Cus. (N.T.) under the authority of Section 14(2) of the Customs Act, 1962, fixing tariff values in US dollars per metric tonne for specified commodities, including Brass Scrap (all grades), and thereby formalising unit tariff values used for customs valuation and related non-tariff purposes.

Notification reference correction: clause citation in the Service Tax notification amended to clause (105).
Corrigendum to the Service Tax notification published in the Gazette corrects the English text: in the specified line, for "clause (90) of sub section (1)" read "clause (105)", thereby amending the clause reference in the notification's published text.

Anti-dumping duty on titanium dioxide anatase grade imposed; applies to specified Chinese producers, exporters; duty equals margin over landed value.
Definitive anti-dumping duty imposed on Titanium Dioxide anatase grade imported from or exported from the People's Republic of China following findings of export below normal value and material injury to domestic industry; duty equals the specified per-metric-tonne amount in US dollars minus the landed value of imports, applies to listed producers and exporters under specified tariff headings, is payable in Indian currency, and is effective from the date of provisional duty with exchange rates determined by Government notification and the bill of entry date as the relevant date.

Correction of notification wording replaces the term 'Special' with 'Serious' in the cited income-tax notification.
The corrigendum directs that the word "Special" in line 10 of Notification S.O. 323(E) dated 10 March 2004 be read as "Serious". Issued as Notification No. 134 of 2004 dated 8 April 2004 by the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, the instrument corrects the published wording in the Gazette entry for the cited notification.